Uh no, last I remember they were both based off of unix :) And as for your chart, it really matters what kind of distro you have ;) Well, they are both based of UNIX. But then Linux improved Unix. And apples improved the GUI on Linux.
I will compare the two: Windows: Games - 10 Viruse protection - 2 Graphic design - 4 Profesonial programs - 5 Multi user friendly - 6 Mulit user log in - 4 Being a cheating *** - 10 Macs: Games - 5 Viruse protection - 7 Graphic design - 10 Profesonial programs - 10 Multi user friendly - 6 Mulit user log in - 4 Being a cheating *** - 1 Linux: Games - 2 Viruse protection - 10 Graphic design - 4 Profesonial programs - 4 Multi user friendly - 10 Mulit user log in - 10 Being a cheating *** - 0 (FREE)